Commercial companies

An import-export trading company can create an offshore structure to reduce its tax burden. The offshore company collects orders and payments directly from customers, but the goods are delivered directly by the manufacturer. Through this structure, most of the profits can be accumulated in areas with low or zero taxation. In practice, this is the so-called triangular trade, where an offshore company acts as an intermediary between the seller and the buyer, so that the profit is accounted for when the offshore company is established, which is notoriously tax-free or slightly tax-exempt.